A Kandasamy Nadar Maligai vs. The Superintendent Of GST And Central Excise
Original PDF →Facts
The petitioner challenged an order demanding reversal of input tax credit. The dispute specifically concerned the belated availing of input tax credit.
Held
The Court set aside the impugned order and remitted the case back to the respondent for a fresh decision. This was contingent on the Finance Bill being passed into law.
Key Issues
The primary issue was the eligibility of input tax credit availed belatedly, in light of upcoming legislative changes.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
Before: and
The petitioner has filed this writ petition for a Writ of Certiorari to quash the Order in Original No.02/2024-GST in DIN-20240359XN03013833BA passed the respondent on 01.03.2024. 2.The dispute in this case pertains to reversal of input tax credit on account of belated availing of input tax credit under Section 16(4) of the respective GST enactment. 3.The learned counsel for the respondent confirms that the dispute in the present writ petition is confined only to Section 16(4) of the respective GST enactment. Already, this Court has passed series of orders granting relief to the assessees, in the light of the recommendation of the GST Council in its 53rd meeting held on 22.06.2024 and in the light of Clauses 114 and 146 of the Finance No.2 Bill 2024 presented on 23.07.2024. 4.Considering the fact that the dispute is only with reference to the belated availing of input tax credit, which is likely to be condoned in terms of Clause 114 2/4 https://www.mhc.tn.gov.in/judis of the Finance Bill by inserting Sections 16(5) and 16(6) of the respective GST enactment, I am of the view that the impugned order can be set aside and the case can also be remitted back to the respondent to pass a fresh order on merits and in accordance with law subject to passing of the Finance Bill as Finance Act, 2024 both under the Union Parliament and the State Legislature. 5.The Writ Petition stands disposed of, accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 30.07.2024 Internet : Yes / No mm 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2024 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.